《2022年会计从业资格考试《财经法规》练习题及答案4.20.pdf》由会员分享，可在线阅读，更多相关《2022年会计从业资格考试《财经法规》练习题及答案4.20.pdf（3页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、更多考试资料可以访问会计证考试网http:/www.kjz.cc/1以下属于会计人员范畴的是【ABC】。A会计主管人员B高级会计师C会计师D注册会计师【答案解析】会计法规定，注册会计师及其所在的会计事务所是会计工作社会监督的主体。2注册会计师开展审计业务，遇到下列【ABCD】情形之一时，可以拒绝出具有关报告。A委托人提供虚假会计资料B委托人示意做不实证明C委托人故意不提供有关会计资料和文件D委托人示意做不当证明【答案解析】本题考点是不得干扰注册会计师独立开展审计业务，会计法规定，任何单位或者个人不得以任何方式要求或者示意注册会计师及其所在的会计事务所出具不实或者不当的审计报告。3行使追索权的当
2、事人可能是【ABC】A最后被背书人B保证人C背书人D承兑人4下列符合会计职业道德“提高技能”要求的有【ACD】A出纳人员向银行工作人员请教辨别假钞的技术B会计主管与单位其他会计人员交流隐瞒业务收入的做法C会计人员积极参加会计职称培训D总会计师通过自学提高会计职业判断能力，精通经济政策更多考试资料可以访问会计证考试网http:/www.kjz.cc/5我国的政策性银行是具有法人资格的国有银行，直属于国务院领导，其业务受中国人民银行的监督，主要任务是贯彻国家产业政策，支持国家区域发展战略。以下【BCD】属于政策性银行。A中国建设银行B国家开发银行C中国进出口银行D中国农业发展银行【答案解析】本题考
3、点是金融体系的构成，A 属于商业银行。6银行结算账户按存款人不同可分为【BD】。A一般存款账户B单位银行结算账户C基本存款账户D个人银行结算账户【答案解析】本题考点是银行结算账户的种类。7￥15409 02，写成中文人民币大写为人民币【B】A壹万伍仟肆佰零玖元贰分B壹万伍仟肆佰零玖元零贰分C壹万伍仟肆佰零玖元零角贰分D壹万伍仟肆佰零玖元零贰分整【答案解析】：阿拉伯金额数字角位是“0”，而分位不是“O”时，中文大写金额“元”后面应写“零”字。8出票人签发空头支票，持票人有权要求出票人赔偿支票金额【A】的赔偿金。A2%B5%C10%文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C
4、2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A
5、4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C
6、2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A
7、4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C
8、2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A
9、4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C
10、2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9更多考试资料可以访问会计证考试网http:/www.kjz.cc/D3%【答案解析】：出票人签发空头支票，持票人有权要求出票人赔偿支票金额2的赔偿金。银行应予以退票，并按票面金额处以5但不低于 1000 元的罚款。9下列应进行税务登记的有【ABCD】。A有应税财产B有应税收入C有应税行为D扣缴义务人发生扣缴义务【答案解析】本题考点是办理税务登记的规定。10增值税一般纳税人被取消资格需要变更登记的，应当提交的证件有【AB】。
11、A纳税人税种登记表B税务登记证原件C住所或经营场所证明D组织机构统一代码证书【答案解析】本题考点是变更税务登记的程序、方法。文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7
12、G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 H
13、Q5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7
14、G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 H
15、Q5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7
16、G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9文档编码:CW5L2J1A4W2 HQ5I8G8T3Y3 ZF4C2N2A7G9